Section 14B(1) in The Gujarat Value Added Tax Act, 2003
(1)Notwithstanding anything contained in this Act, the Commissioner may, in such circumstances and subject to such conditions as may be prescribed, permit a Commission Agent engaged in the business of agricultural produce, to pay at his option in lieu of the amount of tax leviable from him under this Act, a lump sum tax by way of composition at such rate as may be fixed by the State Government [by notification in the Official Gazette].
